The Impact Of Resource Tax Reform On The Environment

From the perspective of the function of resource tax,resource tax can play the role of regulating the difference income,which is a manifestation of resource compensation;at the same time,resource tax also reflects the function of environmental protection,resource tax through the exploitation of resource tax or sales of resources The amount of taxation will increase the price of resources,increase the cost of resource extraction and consumption,and thus reduce the consumption of resources.This will not only promote the rational development of resources,but also promote the comprehensive utilization of resources to improve the utilization of resources.Faced with severe social problems such as the deterioration of China's ecological environment,serious waste of resources,high energy consumption per unit of GDP,and worrying about air quality,the role of resource tax and the role of correcting the negative externalities of resource exploitation need to be strengthened.Therefore,in this context,it is of great significance to improve China's resource tax system and supporting measures.In China's taxation system,resource tax is not a tax that occupies the main status,but the role and status of resource tax should not be ignored.From the perspective of environmental protection,this paper explores the role of resource tax in protecting the environment and reform.By combing the domestic and foreign literature analysis of the existing resource tax results,the existing research results are divided into different angles for analysis,and the advanced places and deficiencies are found.In addition,the resource tax system of developed and developing countries was analyzed,and advanced experience and failure lessons were sorted out.Organize China's resource tax system and the status quo of the environment.The double-difference model was constructed by using the prefecture-level city data in China,and the data was subjected to regression analysis and parallel trend test to explore the impact of resource tax revenue on resource output and emissions before and after the 2010 reform.Through empirical research,it is expected to provide effective suggestions for the improvement of China's resource tax system and the construction of China's environmental tax system.Through empirical research,it can be clearly seen that China's resource tax reform has a significant improvement effect on the environment,but the discharge of wastewater and soot is significantly weaker than sulfur dioxide.The main reasons for this result are: First,the lack of water resources in the scope of China's resource tax collection,resulting in less impact of resource tax on water pollution;second,China's resource tax rate,collection and management,etc.There is a problem that the regulation of resource taxes cannot be fully utilized.According to the conclusions of empirical research,this paper repositions the concept of resource taxation,puts forward the legislative level to improve resource tax,establish corresponding supporting measures,and enhance the supervision and other aspects.Provide institutional guarantee for the construction and improvement of China's green tax system.